Roosevelt v. Commissioner
United States Board of Tax Appeals
1. Petitioner is the testamentary trustee of the residuary estate under the will of Theodore Roosevelt, who at the date of his death had a vested remainder interest in a testamentary trust created by the will of Cornelius V. S. Roosevelt.
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1. Petitioner is the testamentary trustee of the residuary estate under the will of Theodore Roosevelt, who at the date of his death had a vested remainder interest in a testamentary trust created by the will of Cornelius V. S. Roosevelt. In 1925 petitioner received certain shares of stock from the Cornelius Roosevelt trust, some of which shares were in the trust at the date of Theodore Roosevelt's death and others of which had been purchased by Cornelius Roosevelt's trustees after Theodore Roosevelt's death. All of the stock was sold by petitioner in 1926. Held, that the petitioner acquired…
1Opinion of the Court
GEORGE EMLEN ROOSEVELT, TRUSTEE OF THE ESTATE OF THEODORE ROOSEVELT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Roosevelt v. Commissioner
Docket No. 48906.
United States Board of Tax Appeals
28 B.T.A. 194; 1933 BTA LEXIS 1155;
May 31, 1933, Promulgated
1. Petitioner is the testamentary trustee of the residuary estate under the will of Theodore Roosevelt, who at the date of his death had a vested remainder interest in a testamentary trust created by the will of Cornelius V. S. Roosevelt. In 1925 petitioner received certain shares of stock from the Cornelius Roosevelt trust, some of…
2Cases cited2 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Roosevelt v. CommissionerUnited States Board of Tax Appeals · 1933